Creswell Corporation's Fixed Monthly Expenses Are $29,000 and Its Contribution

Creswell Corporation's fixed monthly expenses are $29,000 and its contribution margin ratio is 56%. Assuming that the fixed monthly expenses do not change, what is the best estimate of the company's net operating income in a month when sales are $95,000?

A) $12,800
B) $24,200
C) $53,200
D) $66,000